[Statement of Differences arising on settlement of the accounts of Joseph Fulton Boyd Brig. Genl. A.Q.M. for disbursements in the Quartermaster’s Department ... from April 1865 to March 1866 and… January 1868].
True copy of a U.S. Treasury report concerning military expenses in the Department of North Carolina
True copy of a U.S. Treasury Auditor’s report concerning Quartermaster Corps expenses in the Department of North Carolina.
The report, called a “Statement of Differences,” reviews Civil War and post-war expenses, 1861–1868, of Brig. Gen. J.F. Boyd (1832–1907), Assistant Quartermaster. After reviewing Boyd’s quartermaster accounts, there is a reported difference of $43,859.69.
Included here is an itemized 16-page handwritten accounting the differences. Many individual items, some labeled “disallowed” or “suspended,” date from the Civil War years, 1861–1865. Most date after April 1865 at which time Boyd was promoted to Colonel and Brevet-Brigadier General and transferred to the Department of North Carolina.
Before serving in North Carolina, Boyd was Chief Quartermaster 23rd Army Corps, and, later, Chief Quartermaster of the Department and Army of the Ohio.
In 1902, many years later, Boyd reflected on the “Statement of Differences.” He had had an excellent accountant with him during the war and in Reconstruction North Carolina. Boyd wrote of him: “He had charge as cashier of the disbursement of about two millions of dollars, and in the final settlement of my accounts which were largely in his hands, and for the correctness of which he was responsible. I came out with a difference of only $1.38.”¹
Description: [Statement of Differences arising on settlement of the accounts of Joseph Fulton Boyd Brig. Genl. A.Q.M. for disbursements in the Quartermaster’s Department ... from April 1865 to March 1866 and… January 1868].
[Washington, D.C.], Treasury Department, Third Auditor’s Office, January 12, 1869. pp. Document Signed. One-page, partly printed cover sheet plus one partly printed summary sheet with attached 16-page manuscript “Statement of Differences,” the latter affixed together with brass brads. Contemporary docketing and pencil annotations. Folds; brief soiling; very good.
Note. 1. Anderson, ed., Life and Letters of Judge Thomas J. Anderson and Wife. (Np, 1904), pp366–367.